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TMI Blog2020 (10) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... of fact are raised before us, we refrain from adjudicating the same, reserving liberty to the petitioner to prefer a statutory appeal which is an equally efficacious remedy. As such, present petition stands disposed of. At this stage, learned counsel for the petitioner submits that limitation may not come in the way of adjudication of the appeal. - Civil Writ Jurisdiction Case No.6511 of 2020 - - - Dated:- 16-10-2020 - HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr.Suraj Samdarshi, Advocate Mr.Avinash Shekhar, Advocate For the Respondents : Mr.Dr.K.N.Singh, ASG Mr.Rishi Raj Sinha, Advocate JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice no.ITBA/PNL/S/270A/2019-20/102355 9626(1) dated 01.01.2020 issued by the Respondent Income Tax Officer, Ward 3(5) Madhubani under section 274 read with 270A of the Income Tax Act 1961, where by and where under a penalty proceeding has been initiated against the petitioner for income determined to be chargeable. (v) To issue a further appropriate writ, order or direction in the nature of mandamus commanding the Respondents to refrain from taking any coercive action against the petitioner pursuant to a) order no. ITBA/AST/S/143(3)/2019-20/1023551170(1) dated 31.12.2019; b) order no. ITBA/AST/S/156/2019- 20/1023551192 (1) dated 31.12.2019; c) notice no. ITBA/PNL/S/271AAC(1)2019 - 20/1023555223(1) dated 31.12.2019; and d) notice n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any reason for carrying out re-assessment in the case of the petitioner. Having perused the same, we are of the considered view that all material facts necessary for adjudication were recorded and considered by the Officer and as such the order cannot be said to be in violation of principles of natural justice, even though it may be short in nature. Since disputed questions of fact are raised before us, we refrain from adjudicating the same, reserving liberty to the petitioner to prefer a statutory appeal which is an equally efficacious remedy. As such, present petition stands disposed of. At this stage, learned counsel for the petitioner submits that limitation may not come in the way of adjudication of the appeal. Shri Ris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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